2018 (2) TMI 1126

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..... on to construction of individual residential houses for Rajasthan Housing Board. 2. Ld. Counsel appearing for the appellant submitted that they have constructed individual houses for Rajasthan Housing Board in terms of various contracts. These houses are not to be considered as residential complexes as they do not share any common facilities and hence do not attract service tax. Ld. Counsel further submitted that the Original Authority gave a very general finding regarding the possible availability of the common facility and also the appellant having undertaken part of work of large residential complexes. He neither examined the factual position nor recorded the existence of common facilities as per the approved layout in order to attract .....

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..... t the building or buildings should have more than 12 residential units. In fact each building itself may constitute a single residential complex if it has more than 12 residential units. Complex is a word which basically means various parts which are interrelated by some common link. In the present context, if there are more than 12 individual houses in an area having common facilities it would constitute a residential complex." 6. We note that in the similar dispute, the Tribunal in the case of Kumawat Contractor (supra) has observed as under : 3. We note that the contracts executed by the appellants in relation to construction of residential complex were subjected to service tax under "construction of complex service" prior to 01.06.200 .....

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..... ut inferring the fact regarding applicability of the tax entry in the present case, it is necessary to examine as to whether the residential complex, having individual houses, is in fact, having common areas as mentioned in the statutory definition. This can be verified from the approved layout and other supporting documents. In the absence of specific finding in this regard, it will not be correct to conclude on a particular tax entry. 4. In view of the above discussion and analysis, we find that the impugned order as it stands with reference to tax liability of the appellant for construction of residential complex, is not sustainable. Accordingly, that portion of the finding is set aside and the matter is remanded back to the original au .....

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